Burke v. Bragalini

— Petitioner appeals — in an article 78 proceeding — to review a determination of the State Tax Commission which affirmed an assessment of additional income tax for the year 1951 in the amount of $132.21. Petitioner, the president of a closed family corporation — 62% of stock owned by petitioner and 14% by his wife — was engaged in the manufacturing and supplying of marine machinery and parts, with his office in New York City. Such stock ownership is not necessarily a controlling factor in sustaining the action of the commission. In his tax return for the year in dispute [1951] he claimed…